Wolfson v. Comm’r, T.C. Memo. 2022-46 | May 5, 2022 | Lauber, Judge | Docket No. 21343-21L
Summary: A taxpayer sought review pro se under IRC sections 6320(c) and 6330(d)(1) of an IRS determination to uphold a collection action following a Collections Due Process (CDP) hearing with a Settlement Officer (SO). Upon motion of the IRS, the Court granted summary judgment. The court presumed the taxpayer wanted to challenge underlying penalties as he sought waiver of trust fund recovery penalties (TRFPs) because the phrase “underlying tax liability” includes TFRPs. However, the taxpayer had not challenged the underlying liability at the CDP hearing. Consequently, the underlying liability was not reviewable de novo and the Court applied an abuse of discretion standard to the CDP determination.